{"id":1406,"date":"2021-02-18T08:48:41","date_gmt":"2021-02-18T01:48:41","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1406"},"modified":"2021-07-27T09:21:04","modified_gmt":"2021-07-27T02:21:04","slug":"huong-dan-xu-ly-trong-truong-hop-lech-thue-tren-to-khai-va-bao-cao-tai-chinh","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-xu-ly-trong-truong-hop-lech-thue-tren-to-khai-va-bao-cao-tai-chinh\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p l\u1ec7ch thu\u1ebf tr\u00ean t\u1edd khai v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"<p style=\"text-align: right;\"><strong><em>Ngu\u1ed3n: S\u01b0u t\u1ea7m\u00a0<\/em><\/strong><\/p>\n<p>Khi quy\u1ebft to\u00e1n thu\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd ki\u1ec3m tra s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng\/qu\u00fd v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. To\u00e0n b\u1ed9 ph\u1ea7n ch\u00eanh l\u1ec7ch, Doanh nghi\u1ec7p s\u1ebd ph\u1ea3i gi\u1ea3i tr\u00ecnh, v\u00e0 k\u1ebft c\u1ee5c th\u00ea th\u1ea3m nh\u1ea5t l\u00e0 Doanh nghi\u1ec7p b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 thu\u1ebf GTGT c\u00f9ng ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p n\u1ebfu kh\u00f4ng k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf.<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1408\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/02\/huong-dan-chenh-lech-tren-to-khai-thue.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/02\/huong-dan-chenh-lech-tren-to-khai-thue.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/02\/huong-dan-chenh-lech-tren-to-khai-thue-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/02\/huong-dan-chenh-lech-tren-to-khai-thue-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/02\/huong-dan-chenh-lech-tren-to-khai-thue-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/02\/huong-dan-chenh-lech-tren-to-khai-thue-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/02\/huong-dan-chenh-lech-tren-to-khai-thue-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/02\/huong-dan-chenh-lech-tren-to-khai-thue-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>V\u1eady nguy\u00ean nh\u00e2n n\u00e0o d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng tr\u00ean<\/p>\n<ul>\n<li>Th\u1ee9 nh\u1ea5t: K\u00ea khai sai h\u00f3a \u0111\u01a1n mua v\u00e0o \u2013 b\u00e1n ra tr\u00ean t\u1edd khai nh\u01b0ng khi l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec l\u1ea1i \u0111i\u1ec1n \u0111\u00fang ti\u1ec1n thu\u1ebf.<\/li>\n<li>Th\u1ee9 hai: K\u00ea khai thi\u1ebfu\/th\u1eeba h\u00f3a \u0111\u01a1n b\u00e1n ra tr\u00ean t\u1edd khai nh\u01b0ng tr\u00ean BCTC v\u1eabn k\u00ea khai \u0111\u00fang.<\/li>\n<li>Th\u1ee9 ba: K\u00ea khai th\u1eeba h\u00f3a \u0111\u01a1n mua v\u00e0o tr\u00ean t\u1edd khai nh\u01b0ng tr\u00ean BCTC v\u1eabn k\u00ea khai \u0111\u00fang.<\/li>\n<\/ul>\n<p>Gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong><\/p>\n<p><em>V\u00ed d\u1ee5 1:<\/em> Ng\u00e0y 25-09-2020 C\u00f4ng ty K\u1ebf to\u00e1n Z mua 1 l\u00f4 h\u00e0ng c\u1ee7a c\u00f4ng ty ABC , h\u00f3a \u0111\u01a1n GTGT s\u1ed1 99999 ng\u00e0y 25-09-2020, k\u00fd hi\u1ec7u AB\/20E. S\u1ed1 ti\u1ec1n ch\u01b0a thu\u1ebf GTGT l\u00e0 99.000.000 \u0111, ti\u1ec1n thu\u1ebf GTGT : 9.900.000 \u0111.<\/p>\n<p>Khi k\u00ea khai t\u1edd khai qu\u00fd 03\/2020, k\u1ebf to\u00e1n khai s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 9.000.000 \u0111 (l\u1ec7ch 900.000), nh\u01b0ng khi l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2020 k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 \u0111\u00fang l\u00e0 9.9 tri\u1ec7u.<\/p>\n<p>\u0110\u1ebfn h\u1ebft n\u0103m 2020 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u00ean BCTC v\u00e0 t\u1edd khai thu\u1ebf b\u1ecb l\u1ec7ch 900.000 \u0111 do k\u1ebf to\u00e1n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i tr\u00ean t\u1edd khai qu\u00fd 3\/2020.<\/p>\n<p>Gi\u1ea3i ph\u00e1p:<\/p>\n<p>V\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai sai s\u1ed1 ti\u1ec1n thu\u1ebf tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00ec khi h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5, k\u1ebf to\u00e1n x\u1eed l\u00fd nh\u01b0 sau :<\/p>\n<p>N\u1ee3 TK 1561: 99.000.000<br \/>\nN\u1ee3 TK 1331: 9.000.000 (b\u1eb1ng s\u1ed1 ti\u1ec1n \u0111\u00e3 k\u00ea khai)<br \/>\nN\u1ee3 TK 1388: 900.000 (s\u1ed1 ch\u00eanh l\u1ec7ch)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 331: 108.900.000<\/p>\n<p>C\u00e1ch x\u1eed l\u00fd tr\u00ean TK h\u1ed7 tr\u1ee3 k\u00ea khai. Khi ph\u00e1t hi\u1ec7n ra s\u1ed1 ti\u1ec1n b\u1ecb k\u00ea khai sai, k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m t\u1edd khai b\u1ed5 sung v\u00e0o k\u1ef3 \u0111\u00e3 k\u00ea khai (Qu\u00fd 3). Sau khi k\u00ea khai b\u1ed5 sung xong, tr\u00ean s\u1ed5 s\u00e1ch, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o qu\u00fd ph\u00e1t hi\u1ec7n sai nh\u01b0 sau:<\/p>\n<p>N\u1ee3 TK 1331 : 900.000 (s\u1ed1 ch\u00eanh l\u1ec7ch)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 1388 : 900.000(s\u1ed1 ch\u00eanh l\u1ec7ch)<\/p>\n<p><em>V\u00ed d\u1ee5 2 :<\/em> Ng\u00e0y 20-09-2020 C\u00f4ng ty K\u1ebf to\u00e1n Z cung c\u1ea5p d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf cho c\u00f4ng ty \u0110\u1ea1i Nam. K\u1ebf to\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n s\u1ed1 000011, k\u00fd hi\u1ec7u : DR\/20E, ng\u00e0y 20-09-2020, gi\u00e1 tr\u1ecb tr\u01b0\u1edbc thu\u1ebf l\u00e0 15 tri\u1ec7u, ti\u1ec1n thu\u1ebf GTGT l\u00e0 1,5 tri\u1ec7u.<\/p>\n<p>V\u1edbi t\u1edd khai thu\u1ebf GTGT qu\u00fd 3\/2020, C\u00f4ng ty K\u1ebf to\u00e1n Z qu\u00ean kh\u00f4ng k\u00ea khai h\u00f3a \u0111\u01a1n tr\u00ean.<\/p>\n<p>V\u1edbi s\u1ed5 s\u00e1ch, c\u00f4ng ty v\u1eabn h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 doanh thu v\u00e0 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p. \u0110\u1ebfn h\u1ebft n\u0103m 2020 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u00ean BCTC v\u00e0 t\u1edd khai thu\u1ebf b\u1ecb l\u1ec7ch 1.500.000\u0111 do k\u1ebf to\u00e1n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i tr\u00ean t\u1edd khai qu\u00fd 3\/2020.<\/p>\n<p>Gi\u1ea3i ph\u00e1p:<\/p>\n<p>V\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n qu\u00ean kh\u00f4ng k\u00ea khai h\u00f3a \u0111\u01a1n b\u00e1n ra tr\u00ean HTKK, khi l\u00e0m s\u1ed5 s\u00e1ch, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 sau :<\/p>\n<p>N\u1ee3 TK 131: 16.500.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 5113: 15.000.000 (Doanh thu)<br \/>\nC\u00f3 TK 3388: 1.500.000 (s\u1ed1 ti\u1ec1n thu\u1ebf ch\u01b0a k\u00ea khai)thay v\u00ec 33311<\/p>\n<p>Khi ph\u00e1t hi\u1ec7n ra h\u00f3a \u0111\u01a1n qu\u00ean kh\u00f4ng k\u00ea khai, k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m t\u1edd khai b\u1ed5 sung v\u00e0o k\u1ef3 \u0111\u00e3 k\u00ea khai (qu\u00fd 3). Sau khi k\u00ea khai b\u1ed5 sung xong, tr\u00ean s\u1ed5 s\u00e1ch, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 sau :<\/p>\n<p>N\u1ee3 TK 3388: 1.500.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 33311: 1.500.000<\/p>\n<p><em>V\u00ed d\u1ee5 3<\/em>: Ng\u00e0y 01-09-2020, C\u00f4ng ty K\u1ebf to\u00e1n Z cung c\u1ea5p d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2019 cho c\u00f4ng ty T\u00e2m An, k\u1ebf to\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT s\u1ed1 000023, k\u00fd hi\u1ec7u DR\/20E, ng\u00e0y 01-09-2020 s\u1ed1 ti\u1ec1n ch\u01b0a thu\u1ebf GTGT l\u00e0 10.000.000 \u0111, ti\u1ec1n thu\u1ebf GTGT l\u00e0 1.000.000 \u0111.<\/p>\n<p>Tr\u00ean t\u1edd khai thu\u1ebf GTGT qu\u00fd 3\/2020 c\u1ee7a c\u00f4ng ty T\u00e2m An, k\u1ebf to\u00e1n k\u00ea khai kh\u1ea5u tr\u1eeb 2 l\u1ea7n ti\u1ec1n thu\u1ebf GTGT h\u00f3a \u0111\u01a1n tr\u00ean. Tr\u00ean BCTC, c\u00f4ng ty T\u00e2m An ch\u1ec9 k\u00ea 1 l\u1ea7n.<\/p>\n<p>\u0110\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i (qu\u00fd 4\/2020) s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai \u0111ang l\u1ec7ch so v\u1edbi b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty T\u00e2m An l\u00e0 1 tri\u1ec7u ti\u1ec1n thu\u1ebf.<\/p>\n<p>Gi\u1ea3i ph\u00e1p:<\/p>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai kh\u1ea5u tr\u1eeb 2 l\u1ea7n ti\u1ec1n thu\u1ebf GTGT, khi h\u1ea1ch to\u00e1n, k\u1ebf to\u00e1n v\u00e0o s\u1ed5 nh\u01b0 sau (T\u1ea1i C\u00f4ng ty T\u00e2m An):<\/p>\n<p>N\u1ee3 TK 6427: 10.000.000<br \/>\nN\u1ee3 TK 1331: 2.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 331: 11.000.000<br \/>\nC\u00f3 TK 3388: 1.000.000<\/p>\n<p>Khi ph\u00e1t hi\u1ec7n ra h\u00f3a \u0111\u01a1n k\u00ea khai tr\u00f9ng, k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 \u0111\u00e3 k\u00ea khai. Sau khi k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh xong, tr\u00ean s\u1ed5 s\u00e1ch, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 sau :<\/p>\n<p>N\u1ee3 TK 3388: 1.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 1331: 1.000.000<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-xu-ly-trong-truong-hop-lech-thue-tren-to-khai-va-bao-cao-tai-chinh\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-xu-ly-trong-truong-hop-lech-thue-tren-to-khai-va-bao-cao-tai-chinh\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-xu-ly-trong-truong-hop-lech-thue-tren-to-khai-va-bao-cao-tai-chinh\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=H%C6%B0%E1%BB%9Bng%20d%E1%BA%ABn%20x%E1%BB%AD%20l%C3%BD%20trong%20tr%C6%B0%E1%BB%9Dng%20h%E1%BB%A3p%20l%E1%BB%87ch%20thu%E1%BA%BF%20tr%C3%AAn%20t%E1%BB%9D%20khai%20v%C3%A0%20b%C3%A1o%20c%C3%A1o%20t%C3%A0i%20ch%C3%ADnh&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fhuong-dan-xu-ly-trong-truong-hop-lech-thue-tren-to-khai-va-bao-cao-tai-chinh%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-xu-ly-trong-truong-hop-lech-thue-tren-to-khai-va-bao-cao-tai-chinh\/', 'H%C6%B0%E1%BB%9Bng%20d%E1%BA%ABn%20x%E1%BB%AD%20l%C3%BD%20trong%20tr%C6%B0%E1%BB%9Dng%20h%E1%BB%A3p%20l%E1%BB%87ch%20thu%E1%BA%BF%20tr%C3%AAn%20t%E1%BB%9D%20khai%20v%C3%A0%20b%C3%A1o%20c%C3%A1o%20t%C3%A0i%20ch%C3%ADnh', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ngu\u1ed3n: S\u01b0u t\u1ea7m\u00a0 Khi quy\u1ebft to\u00e1n thu\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd ki\u1ec3m tra s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng\/qu\u00fd v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. To\u00e0n b\u1ed9 ph\u1ea7n ch\u00eanh l\u1ec7ch, Doanh nghi\u1ec7p s\u1ebd ph\u1ea3i gi\u1ea3i tr\u00ecnh, v\u00e0 k\u1ebft c\u1ee5c th\u00ea&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[100],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p l\u1ec7ch thu\u1ebf tr\u00ean t\u1edd khai v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-xu-ly-trong-truong-hop-lech-thue-tren-to-khai-va-bao-cao-tai-chinh\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p l\u1ec7ch thu\u1ebf tr\u00ean t\u1edd khai v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: S\u01b0u t\u1ea7m\u00a0 Khi quy\u1ebft to\u00e1n thu\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd ki\u1ec3m tra s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng\/qu\u00fd v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. 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